Decree-Law No. 97/2026 of 20 May was published, approving a set of tax relief measures, creating the investment contract regime for residential letting purposes and a simplified affordable rental scheme, with the aim of increasing the supply of housing and promoting the residential rental market. The Decree-Law introduces amendments to the Portuguese Value Added Tax Code (VAT Code), the Portuguese Personal Income Tax Code (IRS Code), the Tax Benefits Statute and the Municipal Property Transfer Tax Code (IMT Code).
